1. Balance Cost To Complete Report
Quantity Value
Actual
Quantity
Actual
Cost Quantity
forecast
Cost
A B C D E F G=D+F H=B - G
Remarks:
This report shows an expected outcome of a project in terms of meeting cost targets set at the bid level.
Any negative variations will be further analysed.
BOQ
Actual Progress upto
Sept-2010 Balance to CompleteBOQ
Item/WP/C
ost Center
Total
Projected
Cost
Diff in Bid Cost
and Actual
expected cost

2. Cash Operating Cycle of a Project Jan-10
No of Days required to receive Progress Invoices 80
No of days Material is in Stock 15
No of days to pay labour 35*14% -4.9
No of days to pay Subcontractors 50*60% -30
No of days to pay other expenses and purchases 35*26% -9.1
Cash Operating Cycle of a project 51 days
Remarks:
Developed by:
Abdul Kashif
This report shows that it takes 51 days to convert our periodic investments into the projects to be
returned back into our bank accounts with profit. Therefore, we must be able to finance 51 days
through our own capital or through external financing. An increase in Cash Operating Cycle due
to any reason e.g. Client is delaying payment, will require us to make arrangements of additional
financing.

3. Project wise return on Investments
Project-1 Project-2 Project-3 Project-4 Project-5 Project-6
(Millions)
Material on Site 80
Accounts Receivables 400
Advances to suppliers 150
Other current assets 300
Fixed Assets 600
Total Assets 1530
Accounts Payables 150
Net Investments 1380
Gross Profit 90
Return on Investments 6.52%
Remarks:
The solution can be:
Either increase profit margin by decreasing cost
Decrease investments such as reduction in receivables, obsolete materials
Increase Payables as an alternative of decrease in investments.
Through above three choices Return on Investment on a Project can be increased.
Any project which is earning less than the desired Return on Investment will be analysed further for
causes of lower profitability

4. Proportion of Cost Elements in Total Cost
Amount %age Amount %age Amount %age
Gen. Req. 13 15 11
Labor 4 15 16
Subcon (Apply
Only) 5 5 5
Material 14 20 25
Others
1 2 1
Equipment 2 2 2
Subcon (S&A) 61 41 40
Total Cost 100% 100% 100%
Remarks:
Actual amounts deleted from the original report
Developed by:
Abdul Kashif
Original Budget Jan-10 Sep-10
Cost Items
This table and accompanied graph shows how cost structure is deviating from the budget. In the above case
Subcontractor (S&A) is decreasing while Material cost is increasing-this means we are taking jobs from
Subcontractors and doing them ourselves.
0
10
20
30
40
50
60
70
1 2 3
General Requirements
Labor
Subcon (Apply Only)
Material
Others
Equipment
Subcon (S&A)

5. Historial analysis of Revenue and Cost
Periods Revenue Total Cost Gross Profit
Jan-10 700 735 -35
Feb-10 800 856 -56
Mar-10 850 807.5 42.5
May-10 900 819 81
Jun-10 950 883.5 66.5
Jul-10 1010 858.5 151.5
Aug-10 970 776 194
Sep-10 950 760 190
(Figures are hypothetical)
Remarks: This table highlights historical performance of a particular project and describe different phasis of its profitability cycle.
Management may be interested to explore more any sharp deviations in a particular period.
-200
0
200
400
600
800
1000
1200
Jan-10 Feb-10 Mar-10 Apr-10 May-10 Jun-10 Jul-10 Aug-10 Sep-10
Revenue
Total Cost
Gross Profit

6. Historial analysis of Revenue and Cost
Periods Revenue Material Labour SubcontracTotal Cost Gross Profit
Jan-10 700 257.25 36.75 441 735 -35
Feb-10 800 299.6 128.4 428 856 -56
Mar-10 850 282.625 201.875 323 807.5 42.5
Apr-10 825 262.7625 225.225 262.7625 750.75 74.25
May-10 900 286.65 245.7 286.65 819 81
Jun-10 950 309.225 247.38 326.895 883.5 66.5
Jul-10 1010 300.475 214.625 343.4 858.5 151.5
Aug-10 970 271.6 186.24 318.16 776 194
Sep-10 950 266 197.6 296.4 760 190
Remarks:
This table and accompanied graph shows how components of Total Costs are moving during the period.
Subcontract cost decreased while labour cost increased.
Perhaps now project is coming down from its peak activity. Is there any chance to further reduce
the labour and over head expenses?
This and similar analysis will provide an opportunity to look into the future requirements of the project
-200
0
200
400
600
800
1000
1200
Revenue
Material
Labour
Subcontract
Gross Profit

7. Jan-10 Feb-10 Mar-10 Apr-10 May-10 Jun-10
Cash Inflow
Cash Outflow
Excess (Shortfall)
Opening Balance
Closing Balance
Remarks:
This is a very simplified version of actual Rolling Cash Flow of a project. Based on future
Revenue and expenses, a projected Cash Statement is prepared to enable Management
to arrange necessary finances at appropriate time; or withdraw excess funds.

8. Planning Quantities
Assumptions
Working Hours/Day 16
Data
Crusher (O&M) 100 Rs/cum
Generator POL Consumption
Diesel Consumption 78.1 ltr/hr Rs
Deisel Rate 38.1 Rs/hr
Oil change 1 change per 550 hr 11,000
Oil filter change 1 change per 550 hr 2,100
Air filter change 1 change per 1000 hr 20,000
Fuel filter change 1 change per 1100 hr 1,835
Lease Cost 1,200,000 Rs/month
Manpower Crew Cost 1,010 Rs/hr
Other Equipment
Dumpers
Qty 20 Units
Rent 95,000 Rs/month
Diesel Consumption 10 ltr/hr
Excavator
Qty 2 Units
Rent 150,000 Rs/month
Diesel Consumption 10 ltr/hr
Loader
Qty 2 Units
Rent 160,000
Diesel Consumption 10 ltr/hr
Raw Material 275 Rs/dumper
Description Qty Units Remarks
Total Qty Required (Planning) 125,534 cum
Production 95 cum/hr
Hours Required 1,321 hr
Months 4 months 16 hrs/day
250 TPH Crusher Plant
Cost & Benefit Analysis
This Capex analysis were made to
establish Crush Plant for a road project.
In organizations where Capex decisions
are regularly made, this template can
expedite and improve decision-making
process

9. COSTS Rs
POL (500 KVA) 3,992,109
Other Equipment
Dumpers 7,600,381
Excavator 1,200,381
Loader 1,280,381
Lease 4,800,000 #REF!
Raw Material 3,797,404
Crusher (O&M) 12,553,400 6
Manpower 1,334,625 #REF!
Total 36,558,680
Decision:
291.23 Rs./cum We should
8.25 Rs./cft establish our
514.00 Rs./cum own plant
14.55 Rs./cft
Savings 27,965,796 Rs
DEL Rate
Market Rate